Recent advances in neuroscience and related disciplines such as cognitive science of religion, neuroscience of religion, science of human nature, and religious psychology, advance our understanding of necessary mental building blocks for religious thought. Furthermore, with the development of fMRI methods, novel data about neurobiological mechanisms underlying religion and spiritualty have been revealed. In this review we have characterized the potential of a neurodevelopmental approach in addressing this issue. During development there is a gradual emergence of unique cortical functions which make us human. The evidence presented here shows that the human as a cortical being forms very early during development and functions as such throughout the entire lifespan. Early endogenous function of the brain rooted in the transient fetal compartments, emergence of conscious experience and development of crucial phases in the understanding of other people’s minds are linked to the profound structural and functional maturation of the cerebral cortex and the brain.